The American Rescue Plan Act of 2021 (the “Rescue Plan”), the latest COVID-19 stimulus plan, was signed into law on March 11, 2021 and contains several key provisions relevant to employers. Among other things, the Rescue Plan extends and modifies certain employment-related provisions of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), including several key unemployment compensation programs and the refundable Employee Retention Tax Credit (“ERTC”).